Özet:

Health, which is one of the unique needs for humanity throughout history, continues to be the primary need for the whole world today. Today, health needs are analyzed within the scope of natural monopoly due to both the scale of production and the size of fixed investment required. Turkey is also covered by the health ministry hospitals depends on the health services offered by public and university hospitals. While the service is provided by these institutions within the scope of circulating capital, the financing of the service is carried out by the Social Security Institution. In other words, the cost of the service is made according to the tariffs determined by the ministry, not by the institution providing the service. Due to this pricing policy, institutions providing health services are under heavy debts and have problems in terms of budget sustainability. University hospitals are academic institutions that carry out research and education activities in addition to performing health services. These institutions must carry out academic and clinical activities together in order to perform public services. University hospitals, one of the important institutions of the health system, have become institutions that cannot meet their income and expenses in recent years. This situation has led to serious financial problems to face in ensuring the financial sustainability of the university hospitals in recent years, which has an important place in terms of provision of health services in Turkey. In this study, the historical process, management structure, the procedures and principles of revolving funds, and the organizational structure of these enterprises will be explained. The share of university hospitals, financial structures, borrowing requirements and solution proposals will be emphasized. In this study, where the problems experienced in financial and administrative areas are addressed, first of all, the arrangements that need to be made in the financial area are clarified and the policy suggestions for the solution of these problems are presented.

Anahtar Kelimeler: